取消額外個人免稅額遞減措施及減低首兩個稅級邊際稅率的建議 對不同入息人士所繳薪俸稅的影響舉例
1990
單身人士
原本應繳稅款
每年收入(元)
(免稅限額:39,000元)
數額(元) 實際稅率(%)
(A)
建議應繳稅款 (免稅限額:39,000元)
節省稅款
(A)
www.
(B)
數額(元) 實際稅率(%)
(B)
(元)
(%)
42.000
99
0.2
60
0.1
39
39.4
48,000
297
0.6
180
0.4
117
39.4
60,000
1,179
2.0
690
1.2
489
41.5
72,000
2,556
3.6
1,860
2.6
696
27.2
84,000
4,425
5.3
3,450
4.1
975
22.0
96,000
6,867
7.2
5,460
5.7
1,407
20.5
108.000
9,875
9.1
7.890
7.3
1,985
20.1
109,000
10.150
9.3
8,100
7.4
2,050
20.2
120,000
12,900
10.8
10,850
9.0
2,050
15.9
132,000
15,900
12.0
13,850
10.5
2,050
12.9
144,000
18.900
13.1
16,850
11.7
2,050
10.8
156,000
21,900
14.0
19,850
12.7
2,050
9.4
168,000
24.900
14.8
22,850
13.6
-2.050
8.2
171,000
25,650*
15.0
23,600
13.8
2,050
8.0
180,000
27.000
15.0
25,850
14.4
1,150
4.3
191,500
28,725
15.0
28.725
15.0
I
第四十三回
稅務摘要
無子女的已婚人士
原本應繳稅款
建議應糖稅款
每年收入(元)
(免稅限額:80,000元)
數額(元) 實際稅率(%)
(A)
(免稅限額:80,000元)
數額(元) 實際稅率(%)
(B)
節省税款
(A)
www.
(B)
(元)
(%)
84,000
132
0.2
80
0.1
52
39.4
96,000
756
0.8
440
0.5
316
41.8.
108,000
1,896
1.8
1,320
1.2
576
30.4
120,000
3,600
3.0
2,700
2.3
900
25.0
132,000
5,796
4.4
4,560
3.5
1,236
21.3
144,000
8,500
5.9
6,840
4.8
1,660
19.5
156,000
11,800
7.6
9,600
6.2
2,200
18.6
(第五篇)
168,000
15,100
9.0
12.600
7.5
2,500
16.6
180,000
18,400
10.2
15,600
8.7
2,800
15.2
192,000
21,700
11.3
18,600
9.7
3,100
14.3
204,000
25,000
12.3
21,600
10.6
3,400
13.6
216,000
28.300
13.1
24,600
11.4
3,700
13.1
220.000
29.400
13.4.
25,600
11.6
3,800
12.9
228,000
31.400
13.8
27,600
12.1
3.800
12.1
240,000
34,400
14.3
30.600
12.8
3.800
11.0
256,000
38.400*
15.0
34,600
13.5
3,800
9.9
264,000
39.600
15.0
36,600
13.9
3,000
7.6
*
288,000
43.200
15.0
42.600
14.8
600
1.4
294,000
44,100
15.0
44,100
15.0
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